M/S ALAM HOSPITAL & RESEARCH CENTRE PVT LTD,RANCHI vs. DCIT CIR-2, RANCHI

Assessee represented by Shri V.K. Jalan, A.R. Department represented by Shri Khubchand T. Pandya, Sr. DR Date of hearing 04/03/2025 Date of pronouncement 28/03/2025 O R D E R PER: BENCH: 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Ranchi [in short, the ld. CIT (A)] dated 28/03/2018 for the Assessment Year (AY) 2014-15 by raising following grounds of appeal:

1. For that, the learned. CIT(A) under the facts and circumstances of the case erred in confirming the disallowance made by the ld. Assessing Officer, with respect to the claim of deduction made by the assessee u/s 80IA amounting to ₹ 59,66,237/-, when the same deduction has been allowed in the earlier years.

2. For that, the Ld. CIT(A) under the facts and circumstances of the case erred in confirming the addition made by the Ld. Assessing Officer amounting to ₹ 1,59,150/- by disallowing the "Donation & Subscription" expenses.

3. For that, the other grounds shall be urged at the time of hearing."

2. The appellant has raised above grounds of appeal by filing appeal memo dated 07/05/2018.

raised by the appellant. Against the impugned order of the ld. CIT(A), the present appeal was filed be- fore this Bench. Thus, before this Bench, there are two orders on the same is- sue for the same assessment year in the case of appellant passed under Section 143(3) dated 26/12/2016 and another under Section 147 dated 31/01/2025 on the same issue of addition where the claim of deduction under Section 80-IB(11C) was disallowed.

4. The learned Sr. DR for the revenue also confirmed the position as taken by the appellant's counsel.

5. Thus, we are of the view that it would be proper to remand the matter back to the file of Assessing Officer to decide the issue, in question, afresh by affording the assessee the reasonable opportunity of being heard. The appellant is also directed to produce all necessary documents and details as required by the As- sessing Officer which the assessee has claimed that he could not produce the same during original assessment proceedings under Section 143(3) of the Act. In the result, grounds of appeal raised by the assessee are allowed for statistic- al purposes only.